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All Journal Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Majalah Bisnis & IPTEK
Galih Putra Prawiranegara
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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Audit Quality: The impact of Auditors' Competence, Independence, and Ethics: Study of Government Agencies in West Java Galih Putra Prawiranegara
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 1 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/s7h9jg37

Abstract

The demands of society on governance for the realization of good and clean governance are increasing which requires government officials to be competent in carrying out the internal control function. In regional government, the supervisory function is the duty of the Inspectorate of Province. The purpose of an audit process is to produce a quality audit, which can be influenced by several factors including competence, independence, and ethics of the auditors. This study is conducted on auditors in the Inspectorate of West Java Province with a total of 85 auditors with descriptive research methods and verification of quantitative approaches. Primary data collection using a questionnaire. This study used multiple linear regression analysis for the data analysis technique. The purpose of this study was to determine the influence of competence, independence, and ethics on audit quality in the Inspectorate of West Java Province. The results of this research show that competence, independence, and ethics has an influence on quality audits both partially and simultaneously. Competense, independence, and ethics each have a positive and very strong level of relationship to audit quality.
The Influence of the Accounting Information System for Providing Credit on Internal Control of Providing Credit: Study at One of The PT. BPR Kerta Raharja Offices in Bandung Amalia Erfiana Tiara Putri; Siti Mialasmaya; Roro Endah Kumalasari; Galih Putra Prawiranegara
Majalah Bisnis & IPTEK Vol. 17 No. 1 (2024): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/k44zxa86

Abstract

The research was carried out at the Bandung office of PT. BPR Kerta Raharja employed a quantitative methodology, specifically utilizing a descriptive approach and verification methods such as correlation coefficient, simple regression, and coefficient of determination. The sample size in this study consisted of 10 individuals. The research findings indicate that the Accounting Information System for Providing Credit falls under the category of reasonably excellent, with a score of 3.29. Similarly, the Internal Control for Providing Credit is also classified as quite good, achieving a score of 2.96. The calculation of the independent variable, the Accounting Information System for Providing Credit, and the dependent variable, Internal Control of Providing Credit, yielded a correlation value of r = 0.872. The simple linear regression equation is Y = 19.229 + 0.929X. The coefficient of determination (R2), expressed as a percentage, indicates the magnitude of the relationship. The credit-granting accounting information system (X) has a significant influence of 0.872 or 76.1% on credit-granting internal control (Y). The remaining 23.9% is attributed to other factors not examined in this research.
Co-Authors Amalia Erfiana Tiara Putri Kumalasari, Roro Endah Siti Mialasmaya